The trial balance of Barger Company at the end of the accounting period, immediately prior to recording closing entries, showed: Dr. Cr. Cash 16,000 Land 30,000 Notes payable 19,400 Common stock 9,000 Retained earnings 14,000 Service revenue 43,000 Expenses 38,400 Dividends 1,000 Total $85,400 $85,400 After closing entries, the Retained Earnings account will have a balance of $17,600. $4,600. $18,600. $3,600.